Inverclyde Council in Scotland is being advised not to raise council tax charges on second homes and long-term empty properties, despite having the power to do so. A report going before the council’s policy and resources committee on November 17 recommends keeping the current 100 per cent premium, meaning affected owners continue paying double the standard council tax bill.
Council officers say the number of properties covered by the policy has fallen since it was introduced in 2024: there are now 68 second homes, down from 101, and 300 long-term empty properties, down from 318. They argue that raising the premium further would have little local impact given the small number of properties, and that 69 per cent of Inverclyde’s long-term empty homes are already owned by registered social landlords, so a higher charge would mostly add cost to the social-housing sector rather than private second-home owners. The premium currently raises up to £170,000 a year from second homes and about £575,000 from long-term empty properties, with both sums falling as fewer properties remain on the list.
Scottish Government rules introduced in 2023 first gave councils the power to apply a second-home premium, and further changes in 2026 allow local authorities to set even higher premiums where they judge it appropriate. Inverclyde’s councillors are being asked to leave the current rate unchanged for now but to review the policy annually as housing numbers, legislation and wider council tax reform evolve.
References
Yahoo News UK – Council set to keep second home and empty property tax charges unchanged
